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please hekp me solve and understand what im doing wrong Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities.

please hekp me solve and understand what im doing wrong
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Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities. The year-end costs and fair values for its portfolio of these investments follow. Prepare journal entries to record each year-end fair value adjustment for these securities

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